C.I.T vs M/S REEBOK INDIAN COMPANY — SLP(C) No. 19650/2009

Case Summary: SLP(C) No. 019650/2009 The Supreme Court dismissed the C.I.T's special leave petition against M/S Reebok Indian Company. The Court found no material evidence that the transaction constituted a "contract for carrying out works" under Section 194C of the Income Tax Act, 1961, and therefore Section 194C was not attracted. The Court upheld the High Court's judgment, noting that a 2009 amendment to Section 194C (effective October 1, 2009) did not apply to the period in question. This case analysis is maintained by casestatus.in based on publicly available court records.